GST Appellate Authority for Advance Ruling — December 2023

M/s. Sri Venkateswara Cashew Chikky Manufacturers · Q. Whether the product by name ‘Crackle’ manufactured and supplied by the Appellant containing the ingredients sugar, Cashew Nuts, Butter, Liquid Glucose and other permitted flavours, shou

M/s. Haworth India Private Limited · The Ruling passed by the lower authority in the case of appellant is set aside. The matter is remanded to the lower authority for consideration and passing of appropriate orders, after following the prin

M/s. Mannarai Common Effluent Treatment Plant Private Limited · The Ruling passed by the lower authority in the case of appellant is set aside. The matter is remanded to the lower authority for re- examination and passing of appropriate fre

M/s ION Exchange (India) Limited · It was held by the authority that (i) The Appellant's proposed supplies are appropriately classifiable under SAC Heading No. 9954 answering to description ‘Construction Services’ which are in the nature of

M/s Kalpataru Projects International Limited · It was held by the authority that (i) The Appellant's proposed supplies are appropriately classifiable under SAC Heading No. 9954 answering to description ‘Construction Services’ which are in t

M/s L&T Hydrocarbon Engineering Limited · It was held by the authority that (i) The Appellant's proposed supplies are appropriately classifiable under SAC Heading No. 9954 answering to description ‘Construction Services’ which are in the na

M/s Petrofac International UAE LLC · It was held by the authority that (i) The Appellant's proposed supplies are appropriately classifiable under SAC Heading No. 9954 answering to description ‘Construction Services’ which are in the nature

Tamil Nadu Medical Council · The Ruling passed by the lower authority in the case of appellant is set aside. The matter is remanded to the lower authority for consideration and passing of appropriate orders, after following the principles o

Tamil Nadu Nurses and Midwives Council · The Ruling passed by the lower authority in the case of appellant is set aside. The matter is remanded to the lower authority for consideration and passing of appropriate orders, after following the

M/s Lakhlan and Qureshi Construction Co. · It was held that 1. M/s Jaipur Smart City Limited are covered under Governmental Authority as defined in the explanation to clause (16) of Section 2 of the IGST Act, 2017. 2. The supply related to

M/s. Ahmedabad Janmarg Limited · Whether AJL would be qualified as ‘Local Authority’ under the Central Goods and Services Tax Act, 2017? Whether AJL is liable to pay GST on procurement of security services received from any person other tha

M/s. Rajkot Nagarik Sahakari Bank Ltd. · 1. Whether the incentives received under “Atma Nirbhar Gujarat Sahay Yojna” dated 16.05.2020 declared by the Gujarat Government could be considered as subsidy and not chargeable to tax? 2. Whether th

M/s. IDMC Limited · 1. Whether contract involving supply of equipment /machinery & erection, installation & commissioning services without civil work thereof would be contemplated as composite supply of cattle feed plant under GST regime? I